Page 163 - GSTL_27th August 2020_Vol 39_Part 4

481

SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]
Accommodation services - “Per Unit” as specified under Sl. No. 7 of
Notification No. 11/2017-C.T. (Rate) - Meaning of - ‘Pattern of renting’ in
relation to usage of property to provide context or perspective in
determination of unit of accommodation - Assessee offering entire villa
on rent on per day basis - Two different customers will not be able to
book same villa - Villa is ‘indivisible unit’ in assessee’s business parlance,
and tariff declared only for villa as a whole - Expression “per unit” in
assessee’s case to be entire villa under Sl. No. 7 of said notification — In
Re : Isprava Hospitality Pvt. Ltd. (A.A.R. - GST - Mah.) ................... 119
Acknowledgement of refund application not given within time nor
deficiency memo issued, interest admissible for belated refund - See
under REFUND/REFUND CLAIM ........................ 385
Acquisition and land development - Composite works contract supply of
acquisition and development of land and construction of industrial sheds
by Government entity, concessional rate of 12% GST not admissible - See
under CONSTRUCTION SERVICES ....................... 349
Additional amount collected for delay in payment of monthly subscription
by chit company amounts to penalty, exemption from GST not
admissible - See under PENALTY ......................... 303
Adjudication order - Passed without considering assessee’s plea - Order,
non-speaking order - Order set aside and matter remanded to State Tax
Officer with direction to give both parties opportunities to raise their
contention and pass reasoned order - Sections 78 and 79 of Central Goods
and Services Tax Act, 2017 - Article 226 of Constitution of India — Sany
Heavy Industry India Pvt. Ltd. v. State Tax Officer, Telangana (Telangana) ........... 24
Adjustment of Transitional Credit, interest not leviable - See under
INTEREST ...................................... 260
Advance Ruling, binding nature thereof - See under PRECEDENT ........ 459
— Jurisdiction - Advance Ruling Authority not having jurisdiction under
Section 97(2) of Central Goods and Services Tax Act, 2017 to guide APIIC
authority to reimburse the GST amount to the construction agency — In
Re : DEC Infrastructure and Projects (I) Pvt. Ltd. (A.A.R. - GST - A.P.) ............ 349
— Jurisdiction - Advance Ruling Authority not having jurisdiction under
Section 97(2) of Central Goods and Services Tax Act, 2017 to refund the
GST amount paid in excess while filing the GST returns from the CGST
and SGST authority — In Re : DEC Infrastructure and Projects (I) Pvt. Ltd. (A.A.R. -
GST - A.P.) ...................................... 349
— Jurisdiction - Issue as to whether the applicant has correctly discharged
the GST as per the illustrative copy of the invoice generated, not pertains
to any matter in respect of which an Advance Ruling can be sought
under Section 97(2) of Central Goods and Services Tax Act, 2017 -
Advance Ruling Authority not having jurisdiction to pass any ruling on
such matters — In Re : Apsara Co-Operative Housing Society Ltd. (A.A.R. - GST - Mah.) . . 206
— Jurisdiction - Issue raised by applicant pertains to third party, i.e.,
Whether their dealers are required to reverse input tax credit
GST LAW TIMES  27th August 2020  163
( 481 )